Each period K.Porntip (Assistant manager) reviews the schedule of investments, which includes details of:
- the investments held at the period end, at cost [and at fair value].
- additions in the period.
- gains and losses on disposals of investments in the period (with details of how they were calculated).
- income earned from the investments in the period.
- a reconciliation of the schedule to the general ledger.
Once the review is complete and if there is changed, they will make journal voucher setting 'provision for impairment in assets'